SBS Resolution No. 164-2004: Elimination of Appendices and Reports from the Accounting Manual and New Designs for Reports 1 and 14

Superintendencia de Banca y Seguros
Los Laureles Nº 214 - Lima 27 - Perú Telf. : (511)2218990 Fax: (511) 4417760 1 Lima, February 3, 2004 SBS Resolution No. 164 -2004 The Superintendent of Banking and Insurance CONSIDERING:
That, through SBS Resolution No. 895-98 of September 1, 1998, and its amendments, the Accounting Manual for Financial System Companies, hereinafter the Accounting Manual, was approved; That, it is necessary to improve the use of information provided by financial system companies, in order to achieve greater efficiency in the use of resources, which contributes to the better supervision and analysis by this Superintendency; That, this Superintendency, in the process of resource optimization, has deemed it convenient on this occasion to eliminate and modify certain Appendices and Reports of the Accounting Manual; Being in accordance with the opinion of the Adjunct Superintendencies of Banking and Legal Advice, as well as the Economic Studies Management and Risk Management; and, In exercise of the powers conferred by paragraphs 9 and 13 of Article 349 of the General Law; RESOLVES:
First Article.- Eliminate from Chapter V of the Accounting Manual the following Appendices and Reports:

Appendix / Report Name
Appendix No. 4-A Assets Adjudicated and Recovered Transferred in Trust
Appendix No. 4-B Rights on Trusts Received as Adjudicated Assets
Appendix No. 12-I Control of Subordinated Bonds D. Leg. 770
Appendix No. 18 Real Estate, Furniture and Equipment

Superintendencia de Banca y Seguros
Los Laureles Nº 214 - Lima 27 - Perú Telf. : (511)2218990 Fax: (511) 4417760 2 Report No. 2, Annex A-1 Weighting of Assets Transferred in Trust Report No. 2, Annex A-2 Weighting of Assets – Transfer of Credit Portfolio Report No. 18 Transfers of Assets and Contingents to Subsidiaries and Other Companies of the Economic Group Report No. 22 Summary on Capitalization of Claims Second Article.- Modify Reports No. 1 "Transfers of Shares of Financial System Companies" and No. 14 "Non-Performing Loans by Type of Credit and Maturity", according to the formats attached to this Resolution. Regarding Report No. 14, the information will be submitted through the "External Capture and Validation Submodule" (SUCAVE) software, starting from the validity of its modification. Third Article.- The elimination of the Appendices and Reports indicated in the First Article is without prejudice to this Superintendency's ability to request information from companies, at the time it deems convenient, necessary for the development of its inspection powers. Likewise, said elimination does not exempt companies from the obligation to comply with the prudential provisions established in the respective regulations. Fourth Article.- Any reference to the Appendices and Reports indicated in the First Article of this Resolution, in the norms issued by this Superintendency, shall be understood as eliminated. Fifth Article.- This Resolution shall enter into force starting from the information corresponding to the month of January 2004, with the exception of what is provided in the Second Article, which shall govern starting from the information corresponding to the month of February 2004. Likewise, from the validity of this norm, all those norms that oppose it totally or partially are repealed. Register, communicate and publish. JUAN JOSÉ MARTHANS LEÓN Superintendent of Banking and Insurance